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HomeMy WebLinkAbout09-14-2020 CCSP Agendacm OF $E HOME OF PELICAN ISLAND SEBASTIAN CITY COUNCIL SPECIAL MEETING 1ST BUDGET HEARING AGENDA FY2020/2021 Proposed Millage and Tentative Budget MONDAY, SEPTEMBER 14, 2020 - 6:00 P.M. CITY COUNCIL CHAMBERS 1225 MAIN STREET, SEBASTIAN, FLORIDA 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 1 ROLL CALL 4. PUBLIC HEARING/ADOPTION OF TENTATIVE MILLAGE AND FY2020/2021 BUDGET A. City Attorney Advises City Council on Procedure for Millage/Budget Hearing and Reads Titles of Resolutions No. R-20-17 - Tentative Millage and R-20-18 - Tentative Budget B. City Manager Announcement that: "the Millage Rate of 2.9399 Mills is 4.661/o Above the "Rolled -Back Rate" of 2.8091 and only sufficient to maintain current spending levels for General Fund with no provision for employee wage increases, shortfalls of State Revenues or payment resulting from legal actions." pgs 6-17 C. Budget Overview of Tentative Millage and Tentative Budget by CFO Ken Killgore (PowerPoint Presentation) D. Mayor Opens Public Hearing on Tentative Millage and Tentative Budget pgs 18-19 E. Consider Resolution No. R-20-17 Tentative Millage for Calendar Year 2023 (Transmittal, R-20-17) A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORID/,, ADOPTING A TENTATIVE MILLAGE OF 2.9399 MILLS FOR THE CALENDAR YEAR 2020; PROVIDING FOR CONFLICT- PROVIDING FOR SCRIVENER'S ERRORS; ANO PROVIDING FOR AN EFFECTIVE DATE. pgs 20-27 F. Consider Resolution No. R-20-18 - FY 2020/2021 — Tentative BudgE!t (Transmittal, R-20-18, Schedule A) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIA14 RIVER COUNTY, FLORIDA ADOPTING THE TENTATIVE BUDGET FOR THE FISCA_ YEAR BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021; MAKING APPROPRIATIONS FOR THE PAYMENT OF OPERATING EXPENSES, CAPITA - EXPENSES, AND FOR THE PRINCIPAL AND INTEREST PAYMENTS OIJ INDEBTEDNESS OF THE CITY IN THE CITY'S GENERAL FUND, SPECIAL REVENUI= FUNDS, DEBT SERVICE FUND, CAPITAL IMPROVEMENT FUNDS, GOLF COURSI= FUND, AIRPORT FUND, AND BUILDING DEPARTMENT FUND AS PROVIDED FOR IIJ SCHEDULE "A", ATTACHED HERETO, ESTABLISHING AUTHORITY OF THE CITY MANAGER TO IMPLEMENT THE BUDGET; PROVIDING FOR CONFLICT; PROVIDING FOR SCRIVENER'S ERRORS; AND PROVIDING FOR AN EFFECTIVE DATE. 1 of 27 G. Mayor Announcement that the Final Public Hearing on Millage and Budget is to be held on Monday, September 28, 2020 at a Special City Council Meeting <it 6:00 p.m. 5. ADJOURN ANY PERSON WHO DECIDES TO APPEAL ANY DECISION MADE WITH RESPECT TO ANY MATTE CONSIDERED AT THIS MEETING WILL NEED A RECORD OF THE PROCEEDINGS AND MAY NEE) TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECOR) INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE HEAR[). (F. S.286.0105) IN COMPLIANCE WITH THE AMERICAN WITH DISABILITIES ACT (ADA), ANYONE WHO NEEDS A SPECIAL ACCOMMODATION FOR THIS MEETING SHOULD CONTACT THE CITY'S ADA COORDINATOR, CINDY WATSON AT 388-8222 — CWATSON a@CITYOFSEBASTIAN.ORG AT LEAST 48 HOURS IN ADVANCE OF THIS MEETING. HEARING ASSISTANCE HEADPHONES ARE AVAILABLE IN THE COUNCIL CHAMBERS FOR ALL GOVERNMENT MEETINGS. Future Council Meeting Dates: September 23, 2020 — Regular City Council Meeting — 6.00 pm September 28, 2020 -- Special Meeting — Final Public Hearing on Millage & FY20121 Budge t/CIP/Financi,a/ Policies October 14, 2020 — Regular City Council Meeting — 6:00 pm Gtobc�- 38, 20? —Cancelled to Accommodate Early Voting November 18, 2020 — Regular City Council Meeting — 6:00 pm 2 of 27 PROCEDURES FOR PUBLIC INPUT IN ACCORDANCE WITH RESOLUTION R-20-02 Regular Citv Council Meetinas Public input is ALLOWED under the headings: ✓ Consent Agenda ✓ Public Hearings ✓ Unfinished Business ✓ New Business ✓ Public Input Public input is NOT ALLOWED under the headings: ✓ Proclamations, Awards, Brief Announcements (except for individuals giving or accepting proclamations or awards); ✓ Committee Reports and Appointments (except for committee members giving reports and applicants being interviewed for committee appointments); ✓ City Council Matters ✓ Charter Officer Matters Council may, by majority vote, call upon an individual to provide input if desired. Workshops and Special Meetinqs. Public input is limited to the item on the agenda Time Limit Input on agenda items where public input is permitted on agendas is FIVE MINUTES; however, Ci y Council may extend or terminate an individuals time by majority vote of Council members present. Input Directed to Chair Speakers shall address the City Council IMMEDIATELY PRIOR TO CITY COUNCIL DELIBERATION of the agenda item and ALL INPUT" SHALL BE DIRECTED TO THE CHAIR, unless answering a question of a member of City Council or City staff. Individuals shall not address City Council after commencement of City Council deliberation on an agenda item after public input has concluded, provided, however, the Mayor and members of City Council may recall an individual to provide additional information or to answor questions. Certain Remarks Prohibited Personal, impertinent, and slanderous remarks, political campaigning and applauding are not permitted and may result in expulsion from the meeting. The Chair shall make determinations on such remark:3, subject to the repeal provisions below. Appealing Decisions of Chair Any member of Council may appeal the decision of the Chair to the entire Council. A majority vote of City Council shall overrule any decision of the Chair. Public Input Headinq on Aqenda The heading on Regular Meeting agendas "Public Input' provides an opportunity for individuals to bring NEW INFORMATION OR REQUESTS TO CITY COUNCIL NOT OTHERWISE ON THE PREPARED AGENDA. Individuals are asked to attempt to resolve matters with staff prior to meetings. Individuals are asked to provide copies of material for Council one week prior to the meeting if they intend to refer to specific material. City Council will not debate an issue during Public Input but may by consensus direct a Charter Officer in regard to the item if necessary or place a requested item on a future agenda. 3 of 27 Ways To Do Public Input As of May 14th, 2020, all upcoming board and council meetings held by the City of Sebastian can be hold by Virtual Meetings. Some or all elected officials or board members may choose to participate through video conferencing and members of the public will be provided with several options to participate in the meeting. These meetings will be broadcasted live on Comcast Channel 25, ATT Channel 99, the City's website (www.cityofsebastian.orgllive), Facebook(https:llwww,facebook.com/cityofsebastian/live), UStream (https:llvideo.ibm.comlchannellchannel25), YouTube (https:llwww.youtube.com/sebastianfloridallive). For members of the public to participate in these virtual meetings, they will have the following options: To participate in Virtual Meetings (NOT INCLUDING ANY QUASI-JUDICIAL HEARINGS) please use the following methods: 1. Maximum Densitv Caoacity as allowed by the Governor DeSantis Executive Order Number 20-52 & 20-112 Meetings will be conducted in accordance with the Governor DeSantis Executive Order Number 20-52120-112. Thus, members of the public that want to be heard will be able to do so. Because of social distancing guidelines, there are only 26 seats available within the city council chambers. These seats will have ADA preference given to them. Additionally, will be no available seating in the atrium (Lobby). There will seating will be available outside of the city hall in the courtyard with a television and speakers. Please see a member of staff, when you arrive, if you are planning on speaking or need anything relating to ADA at least 48 hours in advance. All public speaking will be done inside the chambers using a special microphone setup that will allow public input while making sure that there are no surfaces to be touched. In order to provide an orderly manner of input, we will be giving out numbers. These numbers will be called in order so that we can allow people to queue (line-up) while maintaining appropriate social distancing. There will be marks on the floor where someone can stand while waiting for their turn. At all times, members of the public must strictly adhere to the mandates of EO 20-83 and must keep the appropriate social distancing of a minimum of six (6) feet at all times. The City will NOT be providing any face coverings, please bring your own. 2. Zoom Webinar - Audio Particination Possible Durinq The Meetinq Via the Zoom.us Application (must be installed on computer or phone) When the agenda is published, the Zoom.us information should be included with it, as well as it being listed with the agenda on the city's webs'ste. This information will include a link will be provided for those who wish to view or participate in virtual meetings in a timely manner. There will also be telephone numbers. You can dial any of the numbers provided with the zoom information, and then entering the Webinar ID for the meeting when prompted. Please click the link below to join the webinar: https://uso2web.zoom.us/j/81022282890 Or iPhone one -tap : US: +13017158592„81022282890# or +13126266799„81022282890# Or Telephone: Dial(for higher quality, dial a number based on your current location): US: +1 301715 8592 or +1 312 626 6799 or +1 929 436 2866 or +1 253 215 8782 or +1 346 248 7799 or +1 669 900 6833 Webinar ID: 810 2228 2890 International numbers available: https://us02web.zoom.us/u/kketPv4EW 4 of 27 Attendees may be allowed to speak, when called on, by raising their hands (via the app or by pressing *9 while dialed in) and then waiting for permission to speak. More information can be found on the City's Website at http:iiwww.cityofsebastian.orglimageslZoomTipsRaiseHand- 1587151643835.pdf More instructions may follow as needed. If you are having issues with the online virtual meeting, please contact us at 772-388-8226 or email us at costs@costv.cityofsebastian.com and we will attempt to assist you. Please visit the website for detailed instructions on how to provide public comment using any of the previously mentioned options. 5of27 2021 Budget and Capital Program Recommendations to City Council on 2021 Tentative Millage and Budget Prepared By: Ken Killgore Administrative Services Director/CFO 1 6 of 27 2021 Budget and Capital Program o Update on General Fund Revenues: Received State Forecast. No Significant Changes to Other Sources or Expenditure Line Items. o No Big Changes to Other Funds. oState Requires Public Hearing to Vote on Tentative Millage & Budget. 2 7of27 General Fund Update on Current Revenues and 2021 Projections oJuly & August Revenue Sharing 20% Less Than Same Months of Last Year. o Extremely Optimistic State Forecast: Down Only 10% From Current Year. Reassuring But This Year's Events Scream BE VERY CAUTIOUS! 3 8 of 27 Posted on State*'s Website With August 20, 2020 Official Estimates "Although these estimates were based on the best information available at that time, local government officials should be very cautious and conservative in their budgeting for the upcoming fiscal year. There is still much uncertainty as to how the effects of the global pandemic will impact state and local revenues in FY 2020-21. "" 4 9 of 27 Update On Other General Fund Revenue Sources o Current Year Estimates Seem Close to Amounts Used in Draft Budget and Reserves Expected At Near $5 Million. o Much Uncertainty With 2021 Forecast Due to Unknowns About Pandemic and One -Time Revenue Sources: FEMA Recoveries $143,666. Payment of Airport Loans $150,000. 10of27 Major Staff Concerns With General Fund Budget oZero Provided for Employees. o Expenditure Cuts = Lower Service Levels. o Temptation to Rely on Reserves, Which Will Be Difficult to Replenish. o Uncertainties: Outcome of Labor Negotiations, Hurricane Season and Legal Settlements? Future Effect of Pandemic On Revenue? Assumed Better Revenues In 2021? 11 of 27 Options on Tentative Millage o Levy Rolled -Back Millage of 2.8091 — 0%: $200K Homestead Decreases $14 or More. $200K Non -Homestead Increases $30 Max. Draft Budget Needs $186,240 in Cuts to Balance; No Room for Further Labor Negotiations or Unknowns Except Reserves. o Levy Same 2020 Millage of 2.9399 —4.7%: $200K Homestead Increases $6 Max. $200K Non -Homestead Increases $59 Max. Draft Budget Balanced; No Room for Labor Negotiation or Unknowns Exceat Reserves. rA 12of27 Options on Tentative Millage o Levy Tentative Millage of 3.1514— 12.2%: $200K Homestead Increases $38 Max. $200K Non -Homestead Increases $105 Max. Allows $300,917 for 2021 Revenue Shortfalls; Room for Further Labor Negotiations and Unknowns Without Reliance on Reserves. Increases Revenue Base for Future Years and Alleviates Concern of One -Time Revenues. 13of27 Other Points on Tentative Millage o Citizen's Budget Advisory Board Voted on August 31s' to Recommend 3.1514. o Per F.S. 200.065(2)(d): A Notice on the Adopted Tentative Millage and Budget Must be Advertised in the Newspaper Along With the Date for the Final Millage and Budget Hearings. Final Millage May Not Exceed Adopted Tentative Millage. 0 14 of 27 Status of Budgets for Other Funds oSpecial Revenue Fund Budgets Drive the Capital Improvement Program. $27.6 Million Over 6 Years. $5.8 Million Next Fiscal Year. $23.2 Million Last Year. $900,000 Street Repaving/Reconstruction. $200,000 Stormwater Master Plan. $500,000 Canal Restoration. $569,264 New Taxi Way at Airport. $1,000,,000 Sewer Services at Airport. 10 15 of 27 Status of Budget for Other Funds o Enterprise Funds: Golf Course, Airport and Building Funds Are Paying Interfund Loans. Personnel and Operating Costs Are Within Amount of Projected Revenues. Airport Expecting Grants That Will Fund Major Capital Projects Via DST Funds That Will Provide Matching Monies. 11 16of27 Procedure on Adoption of Tentative Millage and 2021 Budget oOpen Public Hearing for Comments on the Tentative Millage and the Tentative Budget. oVote on Resolution R-20-17 Adopting the Tentative Millage. oVote on Resolution R-20-18 Adopting the Tentative Budget. 12 17 of 27 07 ), cq- SE 0 LA V HOME OF PELICAN ISLAND CITY COUNCIL AGENDA TRANSMITTAL FORM COUNCIL MEETING DATE: September 14, 2020 AGENDA ITEM TITLE: Resolution to Adopt a Tentative Millage of 2.9399 for Calendar Year 2020. RECOMMENDATION: Move to Consider Resolution R-20-17 Adopting a Tentative Millage of 2.9399, which is 4.66% above the computed "Rolled -Back Rate". BACKGROUND: In accordance with Florida Statute 200.065 (7)(a)(1.), the City Council is required to tentatively adopt a millage rate for calendar year 2020 and budget year beginning October 1, 2020 and ending September 30, 2021 at the first public hearing in which the budget is presented. City Council had approved a Proposed Millage of 3.1514 for purposes of the Trim Notices. The Citizens Budget Review Board voted to recommend the 3.1514 as the millage they feel is warranted. Staff has prepared the Resolution based on th-, anticipation that City Council will approve the millage at 2,9399. This and other General Fund revenue sources will be sufficient to only maintain current spending levels for operational expenditures and essential equipment that could not be funded from other special revenues. This millage and the budget as currently drafted will not provide for across the board employee wag: increases or any supplemental funds that may be needed for shortfalls in State Revenues or for payments resulting from legal actions.. ATTACHMENTS: Resolution R-20-17 IF AGENDA ITEM REOUIRES EXPENDITURE OF FUNDS: Total Cost. NIA Fund to Be Utilized for Appropriation: NIA Administrative Services Departm nt Re w/ - City Attorney Review: r Procurement Division Review, if required: N/A City Manager A hon zatj` Date: 18of27 RESOLUTION NO. R-20-17 A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, ADOPTING A TENTATIVE MILLAGE OF 2.9399 MILLS FOR THE CALENDAR YEAR 2020; PROVIDING FOR CONFLICT; PROVIDING FOR SCRIVENER'S ERRORS; AND PROVIDING FOR AN EFFECTIVE DATE. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, that: Section 1. MILLAGE RATE LEVY. There is hereby proposed to levy an Ad Valorem Tax of TWO POINT NINE THREE NINE NINE (2.9399) MILLS against all real and tangible personal property for the calendar year (January 1, 2020 through December 31, 202() and the resulting tax revenue is to be appropriated for the General Operating Fund of the City c f Sebastian for the fiscal year beginning October, 1, 2020 and ending September 30, 2021. Section 2. ROLLED -BACK RATE. The tax rate established in Section I is 4.66% higher than the computed "rolled -back" tax rate of 2.8091 mills, Section 3. CONFLICT. All resolutions or parts of resolutions in conflict herewith are hereby repealed. Section 4. SCRIVENER'S ERRORS. Sections of this resolution may be renumbered or re -lettered and corrections of typographical errors which do not affect the intent may be authorized by the City Manager, or the City Manager's designee, without need of further action of City Council by filing a corrected copy of same with the City Clerk. Section 5. EFFECTIVE DATE. This resolution shall take effect immediately upon its adoption. The foregoing Resolution was moved for adoption by Councilmember The motion was seconded by Councilmember and, upon being put into a vote, the vote was as follows: Mayor Ed Dodd Vice -Mayor Charles Mauti Councilmember Jim Hill Councilmember Damien Gilliams Councilmember Pamela Parris The Mayor thereupon declared this Resolution duly passed and adopted this 14ffi day of September 2020. ATTEST: Jeanette Williams, City Clerk CITY OF SEBASTIAN, FLORIDA Ed Dodd, Mayor Approved as to form and legality for the reliance by the City of Sebastian only: Manny Anon, Jr., City Attorney 19 of 27 OR C� SE' �_ " 01&77� HOME OF PELICAN ISLAND CITY COUNCIL AGENDA TRANSMITTAL FORM COUNCIL MEETING DATE: AGENDA ITEM TITLE: RECOMMENDATION: BACKGROUND: September 14, 2020 Resolution Adopting Fiscal Year 2020-21 Tentative Budget Move to Consider Resolution R-20-18 Adopting Tentative Fiscal Year 2020-21 Budget. Staff has compiled a balanced Recommended Budget for Fiscal Year 2020-21 that assumes a millage being set at the same millage rate of 2.9399 that was used this year. Over the past several months, Staff has presented our budget recommendations to the Citizen's Budget Review Advisory Board, Planning and Zoning Commission and C ity Council. A complete copy of the recommended budget is available on the City's website. Schedule "A" of the Resolution summarizes the budget. The required put lic hearing and adoption of the final millage and budget is scheduled for a special City Cour.cil meeting on September 28, 2020. ATTACHMENTS: Resolution R-20-18 with Exhibit "A". The Recommended Budget Document is available on the City's Website at: httos://www.citvofsebastian.or�/Archive.as-px?ADTD=97 IF AGENDA ITEM REQUIRES EXPENDITURE OF FUNDS: Total Cost: As per Exhibit "A" of Resolution Fund to Be Utilized for Appropriation: Various I Administrative Services Dep �-ntReew City Attorney Review: Procurement Division Review, if required: N/A City Manager Authorization: Date: 20 of 27 RESOLUTION NO. R-20-18 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA ADOPTING THE TENTATIVE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 11 2020 AND ENDING SEPTEMBER 30, 2021; MAKING APPROPRIATIONS FOR THE PAYMENT OF OPERATING EXPENSES, CAPITAL EXPENSES, AND FOR THE PRINCIPAL AND INTEREST PAYMENTS ON INDEBTEDNESS OF THE CITY IN THE CITY'S GENERAL FUND, SPECIAL REVENUE FUNDS, DEBT SERVICE FUND, CAPITAL IMPROVEMENT FUNDS, GOLF COURSE FUND, AIRPORT FUND, AND BUILDING DEPARTMENT FUND AS PROVIDED FOR IN SCHEDULE "A", ATTACHED HERETO, ESTABLISHING AUTHORITY OF THE CITY MANAGER TO IMPLEMENT THE BUDGET; PROVIDING FOR CONFLICT; PROVIDING FOR SCRIVENER'S ERRORS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager has submitted a Proposed Budget for the City of Sebastian for the fiscal year beginning October 1, 2020, and ending September 30, 2021; and WHEREAS, on September 14, 2020, the City Council has conducted a Public Hearing on the Tentative Budget. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, that: Section 1. The Tentative Budget is hereby adopted for the Fiscal Year beginning October 1, 2020 and ending September 30, 2021, subject to final hearing on September 28, 2020. Section 2. The amounts shown on the attached Schedule "A" are appropriated out of the Treasury of the City, including any revenues accruing to the City available for purposes of the City's budgetary accounts. Section 3. The City Manager shall be authorized and directed to proceed with the implementation of the service programs and projects provided for in the budget. Su;,h implementation is to be consistent with the provisions of the City Code of Ordinances and policies established by the City Council. Section. 4. The City Manager shall be authorized to make budget adjustments within budgetary accounts shown on Schedule "A" as he deems appropriate. He shall also be authorized to make budget adjustments between budgetary accounts shown on Schedule "A", when necessary to implement programs, projects, and expenditures authorized by the City Council or for purposes of clarification and enhancement of accounting and reporting requirements. He shall be furtr er authorized to make adjustments to project allocations from remaining balances in other projects or from other available funds when necessary to satisfactory complete requisite projects. All otl-er budgetary adjustments will require prior approval by the City Council. 21 of 27 Section 5. CONFLICT. All Resolutions or parts of Resolutions in conflict herewith Ere hereby repealed to the extent of such conflict. Section 6. SCRIVENER'S ERRORS. Sections of this resolution may be renumbered or re - lettered and corrections of typographical errors which do not affect the intent may be authorized ay the City Manager, or the City Manager's designee, without need of further action of City Coun -,il by filing a corrected copy of same with the City Clerk. Section 7. EFFECTIVE DATE. This Resolution shall become effective upon passage. The foregoing Resolution was moved for adoption by Councilmember . The motion was seconded by Councilmember and, upon being put into a vote, the vote was as follows: Mayor Ed Dodd Vice -Mayor Charles Mauti Councilmember Jim Hill Councilmember Damien Gilliams Councilmember Pamela Parris The Mayor thereupon declared this Resolution duly passed and adopted this 14th day of September, 2020. I: ATTEST: Jeanette Williams, City Clerk CITY OF SEBASTIAN, FLORIDA Ed Dodd, Mayor Approved as to form and legality for vie reliance by the City of Sebastian only: Manny Anon, Jr., City Attorney 22 of 27 ATTACHMENT TO RESOLUTION R-20-18 SCHEDULE "A" BUDGET SUMMARY FISCAL YEAR 2020/2021 GENERAL FUND REVENUES: 001501 Taxes and franchise fees S 8,847,685 001501 Licenses and permits 149,200 001501 Intergovernmental 2,534,751 001501 Charges for services 744,033 001501 Fines and forfeits 50,900 001501 Miscellaneous 328,600 001501 Transfers in 185,000 Total Revenues S 12,840,169 EXPENDITURES: 010001 City Council $ 59,737 010005 City Manager 286,148 010009 City Clerk 213,657 010010 City Attorney 197,538 010020 Administrative Services 693,359 010021 Management Information System 508,634 010041 Police Administration 862,635 010043 Police Operations 3,501,908 010047 Police Detective Division 1,097,082 010049 Police Dispatch Unit 653,778 010045 Code Enforcement Division 193,315 010052 Roads and Maintenance 1,027,190 010054 Fleet Management 211,227 010056 Facilities Maintenance 560,688 010059 Cemetery 228,1I4 010057 Leisure Services 1,110,085 010080 Community Development 507,450 010099 Non -departmental 927,624 Total Expenditures $ 12,840,169 23 of 27 ATTACHMENT TO RESOLUTION R-20-18 SCHEDULE "A" BUDGET SUMMARY FISCAL YEAR 2020/2021 SPECIAL REVENUE FUNDS LOCAL OPTION GAS TAX FUND 120010 REVENUES Taxes $ 710,000 Miscellaneous 27,913 Appropriation from prior year 268,337 Total Revenues $ 1,006,250 120051 EXPENDITURES Operating $ 5,400 Capital Outlay $ 257,510 Debt service 243,340 Transfers out 500,000 Total Expenditures $ 1,006,250 DISCRETIONARY SALES TAX FUND 130010 REVENUES Taxes $ 3,581,025 Miscellaneous 89,178 Total Revenues $ 3,670,203 130051 EXPENDITURES Transfers out $ 2,935,619 Unappropriated 734,584 Total Expenditures $ 3,670,203 RECREATION IMPACT FEE FUND 160010 REVENUES Impact fee $ 150,000 Miscellaneous 5,000 Restricted cash balance carryforward 5,000 Total Revenues $ 160,000 160051 EXPENDITURES Transfers out $ 160,000 Total Expenditures $ 160,000 STORMWATER UTILITY FUND 163010 REVENUES Stormwater utility fee $ 2,038,668 Miscellaneous 44,844 Total Revenues $ 2,083,5I2 163051 EXPENDITURES Operating - $ 1,510,260 Capital Outlay $ 242,050 Transfers out 300,000 Unappropriated 31,202 Total Expenditures $ 2,083,512 24 of 27 2 ATTACHMENT TO RESOLUTION R-20-18 SCHEDULE"A" BUDGET SUMMARY FISCAL YEAR 2020/2021 SPECIAL REVENUE FUNDS - CONTINUED PARKING IN -LIEU -OF FEE FUND 190010 REVENUES Miscellaneous $ 4,376 Total Revenues $ 4,376 190051 EXPENDITURES Unappropriated 4,376 Total Expenditures $ 4,376 LAW ENFORCEMENT FORFEITURE FUND 190010 REVENUES Fines and forfeits $ 1,000 Miscellaneous 250 Total Revenues $ 1,250 190051 EXPENDITURES Unappropriated $ 1,250 Total Expenditures $ 1,250 COMMUNITY REDEVELOPMENT AGENCY FUND 163010 REVENUES Tax Increment - Sebastian $ 194,804 Tax Increment - Indian River County 235,065 Miscellaneous 46,331 Total Revenues $ 476,200 163051 EXPENDITURES Operating $ 260,217 Grants and Aids 40,000 Transfers out 45,000 Unappropriated 130,983 Total Expenditures $ 476,200 DEBT SERVICE FUND STORMWATER UTILITY REVENUE BONDS 263010 REVENUES Miscellaneous $ 2,500 Transfers in 401,355 Total Revenues $ 403,855 263051 EXPENDITURES Debt service $ 400,529 Unappropriated 3,326 Total Expenditures $ 403,855 3 25 of 27 ATTACHMENT TO RESOLUTION R-20-18 SCHEDULE "A" BUDGET SUMMARY FISCAL YEAR 2020/2021 CAPITAL PROJECTS FUNDS REVENUES Transfers from Other Funds 4,435,628 Grants 1,344,301 Total Revenues $ 5,779,929 EXPENDITURES Transportation $ 3,082,774 Recreation 306,000 Physical Environment 1,142,050 Public Safety 438,100 General Government 811,005 Total Expenditures $ 5,779,929 ENTERPRISE FUNDS GOLF COURSE FUND 410010 REVENUES; Charges for services $ 1,499,909 Total Revenues $ 1,499,909 EXPENSES: GOLF COURSE ADMINISTRATION 410110 Personal services $ 297,471 Operating expenses 375,391 Repayment of Interfund Loans 73,366 Total Administration $ 746,228 GOLF COURSE GREEN DIVISION 410120 Operating expenses $ 588,904 Capital Outlay 14,000 Total Golf Course Green Division $ 602,904 GOLF COURSE CARTS DIVISION 410130 Personal services $ 92,442 Operating expenses 1,944 Debt Service on Cart Lease/Purchase 56,391 Total Golf Course Carts Division $ 150,777 Total Golf Course Expenses $ 1,499,909 26 of 27 4 ATTACHMENT TO RESOLUTION R-20-18 SCHEDULE"A" BUDGET SUMMARY FISCAL YEAR 2020/2021 ENTERPRISE FUNDS - CONTINUED AIRPORT FUND 450010 REVENUES Charges for services $ 539,768 Miscellaneous revenues 22,737 Total Revenues $ 562,505 450110 EXPENSES: Personal services $ 69,888 Operating expenses 294,117 Debt service 30,500 Capital Outlay 18,000 Transfer out 150,000 Total Expenses $ 562,505 BUILDING DEPARTMENT 480010 REVENUES Charges for services $ 862,450 Transfer from General Fund $ - Miscellaneous revenues 57,288 Restricted cash balance carryforward - Total Revenues $ 919,738 480110 EXPENSES: Personal services $ 733,076 Operating expenses 150,073 Capital Outlay 24,000 Unappropriated 12,589 Total Expenses $ 919,738 TOTAL BUDGET SUMMARY GENERAL FUND $ 12,840,169 SPECIAL REVENUE FUNDS 7,401,791 DEBT SERVICE FUNDS 403,855 CAPITAL PROTECT FUNDS 5,779,929 ENTERPRISE FUNDS 2,982,152 TOTAL BUDGET FOR ALL FUNDS $ 29,407,896 5 27 of 27